Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

(impairment or reversal of impairment on financial assets not measured at fair value through profit or loss) must equal the sum of its two parts (EBA rule v0793_m)

A warning in the financial reporting return (FINREP 9), on template F 02.00, statement of profit or loss.

Check your file against this ruleWhat to do if it fails

The rule in plain words

(impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) must equal financial assets at amortised cost plus financial assets at fair value through other comprehensive income.

It applies only when accounting framework in F 00.01 is Ifrs.

All the values are in the current period column (0010) of F 02.00.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss) = (Financial assets at amortised cost) + (Financial assets at fair value through other comprehensive income)

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It applies only when accounting framework in F 00.01 is Ifrs.
  6. 06It runs only when your filing indicators mark F 02.00 and F 00.01 as reported.
  7. 07This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

Statement of profit or loss (F 02.00)

Rows

  • 0460(Impairment or (-) reversal of impairment on financial assets not measured at fair value through profit or loss)
  • 0481(Financial assets at fair value through other comprehensive income)
  • 0491(Financial assets at amortised cost)

Column

  • 0010Current period
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

if ({F_00.01,r0010,c0010,} = {{[eba_qAS:qx2004]}}) then ({F_02.00,r0460,c0010,} = sum({F_02.00,r0491,c0010,},{F_02.00,r0481,c0010,})) else True

Every FINREP 9 rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.